Best practices in customs audit: the Finland experience

The article is devoted to the functioning of the institution of customs audit in Finland. The relevance of considering the experience of Finland in the field of customs audit is due to the fact that in 2024 a new tool will appear in the arsenal of means of the organizational and economic mechanism of customs services of the Russian customs authorities - customs audit. The article discusses the activities of the Finnish customs authorities in the field of customs control after the release of goods (customs audit) on the following aspects: - the structure of departments involved in customs audit and risk management; - planning of activities in the field of customs audit and post-control; - categorization of foreign economic activity participants; - technology for conducting customs audit based on electronic documents and information; - improvement of interdepartmental interaction with state tax and other regulatory authorities; - audit and profiling of customs and excise warehouses (if applicable); - the practice of using audit in the performance of control functions by state bodies, including in the course of customs control; - directions for improving the system of customs audit, innovations in the field of customs control after the release of goods; - use of the auditor's report. As a significant problem in the Finnish customs service, the need for further unification of the forms of information presentation for the purposes of customs and tax control is noted. The main conclusion of this study is that the experience of Finland in the field of customs audit is advisable to use in the formation of the organizational and economic mechanism of the Russian model of the institution of customs audit.